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2020 Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 1 - Public Utilities And Carriers
Chapter 2 - Regulatory Commissions
Subchapter 3 - General Regulatory Authority of Commissions
§ 23-2-306. Systems of accounts
Universal Citation:
AR Code § 23-2-306 (2020)
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The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.
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